The Business Analytics DAC7 Impact & Readiness analyses the following three dimensions that are key to finding out if you are subject to a reporting requirement for tax purposes:
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DAC7/Platform Tax Transparency Act (PStTG) – What is it about?
In accordance with Council Directive (EU) 2021/514 of March 22, 2021, going forward, digital platform operators must disclose to the EU tax authorities information on their registered users' transactions. The basic definition of platform operator is very broadly formulated in the Directive. It concerns almost every digital interface or application that connects sellers of relevant activities with potential buyers, be it B2B, B2C or C2C.
Even companies that on first glance are not platform operators may meet the DAC7 criteria due to their business processes and IT landscape, meaning that they can fall under the reporting requirement without knowing it. The new due diligence and reporting requirements are to be transposed into national law by the end of 2022 and will then apply for digital platform operators both in the EU and in third countries as well as for sellers on these platforms.
DAC7/Platform Tax Transparency Act (PStTG) – The challenges
Relevant activities include real estate or vehicle leasing, personal services and the sale of goods. First-time reporting is obligatory as of January 31, 2024.
Platform operators now face the following challenges:
We have developed a Business Analytics that informs you in about 20 to 30 minutes – by answering clearly defined questions posed by our experts – to what extent your business model or organization is affected by the DAC7 Directive/Platform Tax Transparency Act (PStTG).
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